The goods are regarded to be imported to the customs territory of Ukraine by mistake, provided that the tax authority is convinced that import of these goods was not deliberate, according to the information posted on the official NMI’s portal.
Erroneous import of goods cannot be regarded as breach of customs rules, and such goods should be moved outside the customs territory of Ukraine on the basis of shipment documents, if such goods are not allowed to be transported through the customs territory of Ukraine (part 3, article 190 of the Customs Code of Ukraine, hereinafter – the CCU).
The goods erroneously transported to the customs territory of Ukraine, but allowed to cross the border and kept as foreign goods, are to be moved outside this territory in compliance with the re-export customs regime on the basis of shipping documents, pursuant to which these goods were imported (ч.4 ст.190 МКУ).
The goods erroneously transported to the customs territory of Ukraine cannot be regarded as goods, the terms and grounds for import of which were amended after they crossed the customs border of Ukraine (part 2, article 190 of the CCU).
Transporting goods and vehicles used for commercial purpose and giving permits are governed by chapter VI of the CCU, dd. March 13, 2012, No.4495 – VI, as amended.
